Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SANCE LABORATORIES PRIVATE LIMITED AND OTHERS vs. UNION OF INDIA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
G. Shivadas
Shaji Thomas
A. Krishnan
Res. Counsel
Sreelal N. Warrier
P.g. Jayashankar

Petitioner / Applicant

SANCE LABORATORIES PRIVATE LIMITED AND OTHERS

Respondent UNION OF INDIA AND OTHERS
Court Kerala High Court
State

Kerala

Date Oct 10, 2024
Order No.

WP(C) Nos. 17447 of 2023, 24230 of 2022, 20442, 22051, 25969, 26040, 32103, 33125, 39776, 41106, 42313, 42334, 42356, 42370, 42395, 42717, 43142, 44146 of 2023, 148, 3065, 3124, 3250, 3503, 4389, 5412, 6653, 9516, 20672, 21909 and 25134 of 2024

Citation

2024(10) TAXREPLY 11535
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT These writ petitions are filed challenging the validity of Rule 96 (10) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the 'CGST Rules') primarily on the ground that the Rule is ultra vires the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘IGST Act’). It is not necessary for the purposes of disposal of these writ petitions to refer to the facts of individual cases except where it may be necessary to show how the working of the Rule has affected an individual exporter. Therefore, this judgment does not attempt to analyse the individual facts of each case, and it will be confined to the examination of the question as to whether Rule 96 (10) of the CGST Rules as it presently stands is legally sustainable or is liable to be struck down on the following grounds: (i) That it is ultra vires the provisions of Section 16 of the IGST Act; (ii) Whether the intr....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)